Galla Incorporated needs to determine a price for a new product. Galla desires a $25\%$ markup on the total cost of the product. Galla expects to sell $5,000$ units. Additional information is as follows:

Variable Costs per Unit Fixed Costs $($total$)$

Direct materials $ $22$ Overhead $ $45,000$

Direct labor $23$ General and administrative $18,000$

Overhead $21$

General and administrative $27$

Using the total cost method what price should Galla charge?